Dismissing the petition the Court held that   the reasons assigned for issuance of the proposal under section 148 of the Act clearly mentioned about application of mind by the Assessing Officer based on information received from the Deputy Director of Income-tax (Investigation) and also about verification of the permanent account number details of the assessee.  In the approval under section 151 the name, designation and office of the approving authority were printed.  The notice of reassessment was valid. (AY. 2017-18)